Taking 4124 factories and stores that pay more than 30 yen in business tax annually, the author drew absolute distribution maps (for exampse Fig4A. and reproduced them into isopleth maps as shown in Figs. 1-10. The isopleth lines were obtained by summing up the index numbers of the quotients of every 500 meter square, the sum of the busines tax of each factory and store divided by 30 yen givin the above quotient-s. Figs. 1-8 show the distribution arranged according to the products and goods, which are further treated in Figs. 9 and 10, representing production and sale respectavely.
As to the last two maps the following points should be noted:
(1) Production and sales are distributed almost all over the city.
(2) Many of the productive centers are separated from one another, except, however, one near a very large sales center (The greatest value of the former being 1071, and of the latter 1330).
(3) The sales center in the heart of the city has a production area exeeding index number 100 in its neighbourhood.
(4) Obvious difference in distribution between the centres of sales and industry and the rest.
(5) Low production and sales, outside centres, that are below 100.
(6) The largest facilites for communication, such as railways, cannals, and roads are in the districts of production and sales.
Furthermore the author, drawing Figs. 11 and 12, considers the subject of demarcation of districts from the vriew point of municipal functions, Fig. ll shows the center districts in which lines of circles represent production, and the solid dot lines the sales. A slight division can be made between the sales. and production districts, the formerbeing encircled by the latter. The largest center of sales lies in the northan part of the city, and that of production in the southern part.
In the case of the sales center, however, the various minor centres described are clustered almost in one area.
Retail-ratio. The percentage of retail business to total sales, is shown in Fig. 12. Its zone runs from east to west, whereas the wholesale zone lies at the center of the city.

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